The cost of goods sold using LIFO is $99.
Using this formula
Cost of goods sold=(March 3 Purchased units × March 3 Purchase price)+ [(March 3 Purchased units -March 9 sold units)×March 1 Beginning inventory cost]
Let plug in the formula
Cost of goods sold=(15 units×$3.90)+[(22 units-15 units)×$5.80]
Cost of goods sold=$58.5+(7 units×$5.80)
Cost of goods sold=$58.5+$40.6
Cost of goods sold=$99.1
Cost of goods sold=$99 (Approximately)
Therefore the cost of goods sold using LIFO is $99.
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